Model Pengelolan Dana Desa Berbasis SID untuk Mendorong Akuntabilitas
DOI:
https://doi.org/10.24269/ars.v8i1.2264Abstract This study aims to explain the model of village fund management based on the Village Information System (SID) in all villages in 15 sub-districts in the Wonosobo Regency, which amount to 236 villages. The study focused on the village fund management model by utilizing existing SID technology, namely the Desa Mitra Application. As well as to explain the extent to which this new model is developing and how it impacts the community. This study uses model qualitative methods, with the premier and secondary data sources, with data collection techniques using questionnaires, interviews, observation, and documentation. This study revealed that the SID-based village fund management model using the village partner application in Wonosobo District was very helpful and useful in managing village funds. Of the four stages of managing existing funds, the application of village partners plays a significant role in helping each process of managing existing funds. as in the stages of planning, corporate governance, implementation, and reporting and accountability. There are several important factors that influence the creation of the existing accountability model, namely the Government Institution in this case the Wonosobo District, the Village Government, and the existing HR. The results of this study show good results regarding the accountability of Village Funds in Wonosobo, vertical and horizontal accountability models are characteristic of the management of Village Funds in Wonosobo District by utilizing the developed SID.
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References
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www. datadesa.wonosobokab.go.id
CONTRACTING OUT AND ACCOUNTABILITY . Richard Mulgan Graduate Public Policy Program Australian National University . Discussion Paper 51 May 1997. (1997), (May).
Dura, J. (2018). Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa, Dan Kelembagaan Desa Terhadap Kesejahteraan Masyarakat. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 10(2), 26–32. https://doi.org/10.32812/jibeka.v10i2.70
Fauzi Asni, F. A. (2013). The Management of the Village Fund Allocation as an Instrument towards Economic Independence Village (Case Studies in 2 villages in Siak Regency, Province Riau). IOSR Journal of Business and Management, 10(4), 1–9. https://doi.org/10.9790/487x-1040109
Hasniati. (2016). Model Akuntabilitas Pengelolaan Dana Desa. Jurnal Analisis Kebijakan Dan Pelayanan Publik, 2(1), 15–30.
Kurniawan, H. (2014). Akuntabilitas Pengelolaan Alokasi Dana Desa (Studi Kasus Di Desa Sukowilangun Kecamatan Kalipare Kabupaten Malang tahun 2014. Journal Riset Mahasiswa, 6(2), 1–15.
Mada, S. (2017). Pengaruh Kompetensi Aparat Pengelola Dana Desa , Komitmen Organisasi Pemerintah Desa , dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo. Jurnal Riset Akuntansi Dan Auditing, Vol 8, No, 106–115.
Makalalag, A. J., Nangoi, G. B., & Karamoy, H. (2009). Akuntabilitas Pengelolaan Dana Desa di Kecamatan Kotamobagu Selatan Kota Kotamobagu, 149–158. Retrieved from http://eprints.undip.ac.id/24290/1/Agus_Subroto.pdf
Masiyah. (2013). Membuat E-Government Bekerja Di Desa: Analisis Actor Network Theory Terhadap Sistem Informasi Desa Dan Gerakan Desa Membangun. Mandatory, 10, 89–114. Retrieved from http://www.ireyogya.org/upload/d897baf840cacf577ea0cc3da43e1d6d.pdf#page=100
Moncrieffe, J. M. (2001). Accountability: Idea, ideals, constraints. Democratization, 8(3), 26–50. https://doi.org/10.1080/714000216
Rizal, Y. (2015). Implementasi Prinsip Akuntabilitas Publik dan Kaitannya Dengan Reformasi Birokrasi di Sumatera Barat. JAKPP : Jurnal Analisis Kebijakan & Pelayanan Publik, 1(1), 17–39. Retrieved from http://journal.unhas.ac.id/index.php/jakpp/article/view/46
Simangunsong, F., & Wicaksono, S. (2017). Evaluation of Village Fund Management in Yapen Islands Regency Papua Province (Case Study at PasirPutih Village, South Yapen District). Open Journal of Social Sciences, 05(09), 250–268. https://doi.org/10.4236/jss.2017.59018
Simatupang, P., UI_Qiqi Asmara, Suwitri, S., & DR. Taufiqurokhman, S.Sos., M. S. (2014). BAB II_Kebijakan Publik. Prosiding Seminar dan Ekspose Teknologi Hasil Pengkajian BPTP Jawa Timur (Vol. 6).
Steawert. (2018). No Title. Retrieved from www.Republika.co.id
Supadmi, N. ., & Suputra, D. . D. (2018). Pengaruh Kapasitas Sumber Daya Manusia, Kejelasan Sasaran Anggaran Dan Sistem Pelaporan Keuangan Pada Akuntabilitas Pengelolaan Dana Desa Di Kota Denpasar. Jurnal Ekonomi Dan Pariwisata, 13(2), 132–145. Retrieved from http://www.jurnal.undhirabali.ac.id/index.php/pariwisata/article/view/383/332
Kumorotomo, W. (2005). Akuntabilitas birokrasi publik: sketsa pada masa transisi. Diterbitkan
atas kerjasama antara Magister Administrasi Publik UGM dengan Pustaka Pelajar.
Kenneth C.Laudon dan Jane P Laudon (2008). Management Information System Managing The Digital Farm. Salemba Empat. Jakarta.
Farida Nur Aini (2011) dengan Jurnal Perancangan sistem informasi berbasis web sebagai upaya optimalisasi produktivitas yayasan pemberdayaan masyarakat pedesaan (ypmp) kulon Progo.
www. datadesa.wonosobokab.go.id
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2020-01-01
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